![ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097365-itat-agricultural-income-determined-on-assumptions-holds-agricultural-income-taxscan.webp "ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]")
ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]
The Nagpur Bench of Income Tax Appellate Tribunal ( ITAT ) deleted an addition of Rs. 5,30,252 made by the Assessing Officer (AO), holding that...
![Challenge on nature of income from Growing Mushrooms in trays by utilizing the artificial climate: Supreme Court Allows SLP of British Agro Product [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091580-challenge-on-nature-of-income-british-agro-product-mushrooms-taxscan.webp "Challenge on nature of income from Growing Mushrooms in trays by utilizing the artificial climate: Supreme Court Allows SLP of British Agro Product [Read Order]")
![Disallowance of Agricultural Income in Revisionary Proceedings: ITAT Deletes Addition, Confirms 88.62 Acres under Cultivation Including Eucalyptus Trees [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070921-itat-cuttack-agricultural-income-revisionary-proceedings-taxscan.webp "Disallowance of Agricultural Income in Revisionary Proceedings: ITAT Deletes Addition, Confirms 88.62 Acres under Cultivation Including Eucalyptus Trees [Read Order]")
![ITAT aside addition of Rs. 26,18,834 & accepts assessee’s Joint Agricultural Income Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Agricultural-Income-ITAT-Ahmedabad-ITAT-aside-addition-taxscan.jpg "ITAT aside addition of Rs. 26,18,834 & accepts assessee’s Joint Agricultural Income Claim [Read Order]")
Taxpayer Responsible to Prove Land's Agricultural Status to Claim Capital Gains Tax Exemption: Kerala HC [Read Order]
In a recent decision, the Kerala High Court ruled that the taxpayer has the burden of proof to establish the agricultural nature of land when claiming exemption from capital gains tax. The case...
![Taxpayer Responsible to Prove Lands Agricultural Status to Claim Capital Gains Tax Exemption: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Taxpayer-Responsible-Lands-Agricultural-Status-Agricultural-Status-Capital-Gains-Tax-Exemption-Kerala-HC-taxscan.jpg "Taxpayer Responsible to Prove Lands Agricultural Status to Claim Capital Gains Tax Exemption: Kerala HC [Read Order]")
ITAT Partly allows Agricultural Income Claim, upholds Disallowance of Portion due to Lack of Evidence [Read Order]
The Surat Bench of Income Tax Appellate Tribunal ( ITAT ) partially allowed the claim of Rs. 5,00,000/- of the agricultural income, while upholding the disallowance of Rs. 3,10,470/- due to the lack...
![ITAT Partly allows Agricultural Income Claim, upholds Disallowance of Portion due to Lack of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-Agricultural-Income-taxscan.jpg "ITAT Partly allows Agricultural Income Claim, upholds Disallowance of Portion due to Lack of Evidence [Read Order]")
Income from Sale of White Button Mushroom Cultivated Indoors is still “Agricultural Income”, not “Business Income”: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) in Mumbai recently ruled that income from the sale of white button mushrooms cultivated indoors should be classified as "agricultural income" under Section...
![Income from Sale of White Button Mushroom Cultivated Indoors is still “Agricultural Income”, not “Business Income”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Mumbai-Income-Tax-Income-Tax-Appellate-Tribunal-Button-mushroom-cultivation-TAXSCAN.jpg "Income from Sale of White Button Mushroom Cultivated Indoors is still “Agricultural Income”, not “Business Income”: ITAT [Read Order]")
![Will Executed on Plain Paper Admissible as Income Proof: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Income-Tax-Appeals-ITAT-Pune-Income-Tax-Appellate-Tribunal-Tax-Notices-TAXSCAN.jpeg "Will Executed on Plain Paper Admissible as Income Proof: ITAT [Read Order]")
Sufficient Documentary Evidence: ITAT directs AO to treat Income as Agricultural and not from Other Sources [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) in a recent judgment directed the Assessing Officer ( AO ) to treat Income of an Assessee as ‘Agricultural Income’ in light of...
![Sufficient Documentary Evidence: ITAT directs AO to treat Income as Agricultural and not from Other Sources [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Chennai-Income-Tax-Appellate-Tribunal-AO-Assessing-Officer-Agricultural-Income-Sufficient-Documentary-Evidence-treat-Income-as-Agricultural-ITAT-Directs-TAXSCAN.jpg "Sufficient Documentary Evidence: ITAT directs AO to treat Income as Agricultural and not from Other Sources [Read Order]")
